Sec. 7. (a) This chapter shall not be applicable to estates where the decedent has, by will, provided for the payment of federal estate tax either by the estate or by the residue of the estate.
(b) A specific direction in a will to pay federal estate tax from the testator's estate or the residue of the estate shall be considered a provision for payment under subsection (a).
Formerly: Acts 1969, c.175, s.7. As amended by Acts 1982, P.L.171, SEC.73; P.L.266-1989, SEC.2.
Structure Indiana Code
Article 2. Miscellaneous Provisions
Chapter 12. Apportionment of Federal Estate Taxes
29-2-12-0.1. Application of Certain Amendments to Chapter
29-2-12-2. Heirs and Beneficiaries; Charitable or Marital Deduction or Exemption
29-2-12-4. Method of Apportionment